Solve the problems related to the calculation and collection of consumption tax on imports in the fo

The first formula only calculates the consumption tax of the ad valorem part, and the second formula should be to calculate the sum of the ad valorem and ad valorem parts, but the previous numerator should add the import quantity * fixed tax rate in addition to the customs duty ** and customs duties, just like the numerator of the first formula.

The first formula: if it is levied ad valorem, the consumption tax payable = the proportional tax rate of the component tax.

Composition tax calculation** = customs duty paid** + customs duty + consumption tax.

Therefore, the composition of tax calculation ** = (duty paid ** + customs duty) 1 - consumption tax proportional tax rate.

then import consumption tax = [(customs duty paid** + customs duty) 1 - consumption tax proportional tax rate] * proportional tax rate.

If it is a compound tax, the consumption tax payable = component taxable *** proportional tax rate + import quantity * fixed tax rate.

Composition tax calculation** = customs duty paid** + customs duty + consumption tax.

Therefore, the composition of tax calculation ** = (customs duty paid** + tariff + import quantity * fixed tax rate) 1 - proportional tax rate.

Then import consumption tax = [(tariff paid** + tariff + import quantity * fixed tax rate) 1 - proportional tax rate] * proportional tax rate + import quantity * fixed tax rate.

This is the case in China, where the answer to the right (even if it is wrong) in the exam textbook must be calculated according to the formula in the textbook.

General** import customs declaration, professional import customs declaration company.

Tariff amount = CIF price * tariff rate.

VAT amount = (CIF price + customs duty) * VAT rate consumption tax = (CIF price + customs duty amount) * consumption tax rate (1 - consumption tax rate) For example, the CIF price of a goods is 1000 yuan, the tariff is 14%, the VAT is 13%, and the consumption tax is 10%, how much are the taxes?

Tariff amount: 1000*14%.

VAT amount: (1000+1000*14%)*13% Consumption tax: (1000+1000*14%)*10% (1-10%)

The calculation of the consumption tax payable on the sale of imported potatoes includes the calculation of the tax payable under the ad valorem rate, the specific volume fixed amount, and the combined levy method of the ad valorem rate and the specific volume quota. The details are as follows:

1. Under the ad valorem rate calculation and levy method, the calculation formula for the consumption tax payable in the import link is as follows:

Tax payable = Component tax** Consumption tax proportional tax rate;

Wherein: Component Tax** = (Tariff Paid** + Tariff) (1 - Consumption Tax Proportional Tax Rate);

2. Under the method of calculating and levying on the quantity and quota, the calculation formula for the consumption tax payable in the import link is as follows:

Consumption tax payable = number of taxable consumer goods Consumption tax fixed tax rate;

3. If the ad valorem rate and ad valorem quota compound tax calculation method are implemented, the calculation formula for the consumption tax payable in the import link is:

Tax payable = Component tax** Consumption tax rate + Quantity of taxable consumer goods imported Consumption tax fixed tax rate;

Among them: Composition tax calculation** = (tariff paid** + tariff + import quantity consumption tax fixed tax rate) (1 - consumption tax proportional tax rate);

For the consumption tax on imports, unless otherwise specified, no tax reduction or exemption shall be granted.

1) If the consumption tax is levied at an ad valorem rate, the calculation formula is as follows:

Component tax calculation** = (customs duty paid** + customs duty) (1 - Consumption tax proportional tax rate) Tax payable = Component tax calculation** Consumption tax proportion tax rate formula is called in the middle state stupid answer"Duty Paid**", refers to the customs tax calculation approved by the customs**.

2) If the compound tax calculation method is implemented to calculate and levy the consumption tax of Fanhui, the calculation formula is as follows:

Composition of the file prudent tax ** = (tariff paid** + tariff + import quantity fixed tax rate) (1 - consumption tax proportional tax rate).

Tax payable = Component tax** Consumption tax proportional tax rate + Import quantity Fixed tax rate.

How to calculate the amount of consumption tax payable in the import link is a common practical problem in accounting work, and consumption tax belongs to the category of turnover tax, and the calculation methods include specific amount and ad valorem amount. The following article will introduce the calculation of the consumption tax payable in the import link.

The formula is as follows: import duty = CIF price x duty rate.

Import VAT = (CIF price + customs duty) x VAT rate.

Consumption tax = (dutiable value + customs duty) * consumption tax rate (1 - consumption tax rate).

Note: This is the basic calculation method of import tax rate, and sometimes the consumption tax is also calculated by volume.

Implement the ad valorem rate method to calculate the composition of tax taxation**, and the formula is as follows:

Component tax calculation** = (customs duty paid** + customs duty) (1 - consumption tax proportional rate).

Tax payable = Component tax** Consumption tax proportional tax rate;

The calculation of the tax payable shall be calculated based on the fixed amount of the amount and the formula is as follows:

Tax payable = quantity of taxable consumer goods Consumption tax fixed rate.

The calculation of the tax payable by the ad valorem rate and the ad valorem fixed rate compound tax calculation method is as follows:

Composition tax calculation** = (customs duty paid** + customs duty + import quantity Consumption tax fixed tax rate) (1 - Consumption tax proportional tax rate).

Tax payable = Composition of Zheng tax** Consumption tax rate + Quantity of taxable consumer goods imported Consumption tax fixed tax amount.

What are the bases for calculating GST?

Answer: The consumption tax payable is calculated by adopting the method of ad valorem rate, ad valorem fixed amount, or ad valorem rate and ad valorem fixed amount compound tax calculation (hereinafter referred to as compound tax calculation). The basis of taxation includes sales volume and number of sales.

If the ad valorem rate method is adopted for calculating the consumption tax payable, the tax basis is the sales amount; If the consumption tax payable is calculated by the method of quantity and fixed amount, the basis for calculating the tax is the number of sales; If the consumption tax payable is calculated by the compound tax method, the tax calculation basis is the quantity and sales amount.

How to deal with the consumption tax accounting in the import link?

Borrow: fixed assets, material procurement, etc.

Credit: bank deposits, etc.

What is GST?

Consumption tax is a closed turnover tax and an indirect tax. The implementation of in-price taxation, the collection of specific consumer goods and consumption behaviors in a specific link, that is, on the basis of the general levy of value-added tax on goods, select a small number of consumer goods and then collect. Cigarettes, alcohol, cosmetics, refined oil, firecrackers, fireworks, hardwood flooring, cars, etc. in daily life are all within the scope of consumption tax.

The main characteristics of consumption tax: the consumption tax collection items are selective; The collection of consumption tax is relatively simple; Grafting of the consumption tax burden.

The first category of transportation: some special consumer goods that will cause harm to human health, social order, ecological environment, etc., such as tobacco, alcohol, firecrackers, fireworks, etc.; The second category: luxury goods, non-necessities, such as precious jewelry, cosmetics, etc.; Category III:

High energy consumption and high-end consumer goods, such as cars, motorcycles, etc.; Category 4: Non-renewable and alternative petroleum-based consumer goods, such as gasoline, diesel, etc.; Category 5: Products with certain financial significance, such as car tires, skin care and hair care products, etc.

Article 16 of the Detailed Rules for the Implementation of the Provisional Regulations on Value Added Tax If a taxpayer has the ** mentioned in Article 7 of the Regulations is obviously low and there is no justifiable reason, or there is no sales amount due to the deemed sale of goods listed in Article 4 of these Detailed Rules, the sales amount shall be determined in the following order: (1) It shall be determined according to the average sales of the same kind of goods in the taxpayer in the recent period**; (2) It shall be determined according to the average sales of similar goods of other taxpayers in the recent period**; (3) Determine the tax calculation according to the composition**. The formula for constituting the tax calculation** is:

Component tax** = cost (1 + cost profit margin) is subject to consumption tax, and the consumption tax amount should be added to the composition tax**. The cost in the formula refers to: the actual production cost for the sale of self-produced goods, and the actual procurement cost for the sale of purchased goods.

The cost-to-profit margin in the formula is determined by the State Administration of Taxation.

What is the consumption tax levied under the compound taxation method? Compound taxation refers to the implementation of both ad valorem tax and ad valorem tax. Here's a detailed introduction:

China's application of the compound tax method to levy consumption tax mainly includes cigarettes, grain liquor, potato liquor, etc., these are the combination of ad valorem fixed rate and ad valorem rate of the compound tax method, the tax formula is: tax payable = sales quantity fixed tax rate + sales proportional tax rate. Where:

When calculating tax ad valorem: Tax payable Sales of taxable consumer goods Applicable tax rate When calculating tax on a volumetric basis, tax payable Quantity of taxable consumer goods sold Applicable tax standard.

According to the "Provisional Regulations of the People's Republic of China on Consumption Tax", other regulations on consumption tax are as follows: Article 3 The specific scope of taxation of taxable consumer goods listed in the "Consumption Tax Items and Tax Rate Table" attached to the Regulations shall be determined by the Ministry of Finance and the State Administration of Taxation. Article 4 The term "taxpayers concurrently dealing in consumer goods subject to consumption tax at different tax rates" as mentioned in Article 3 of the Regulations refers to the production and sale of taxable consumer goods by taxpayers at two tax rates or more.

Article 5 The term "sales" as used in the first paragraph of Article 4 of the Regulations refers to the transfer of ownership of taxable consumer goods for a fee. "Compensation" as used in the preceding paragraph refers to obtaining money, goods, or other economic benefits from the purchaser. Article 6 The term "for the continuous production of taxable consumer goods" as used in the first paragraph of Article 4 of the Regulations refers to the entity in which taxpayers use taxable consumer goods produced for their own use as direct materials to produce final taxable consumer goods, and the taxable consumer goods produced for their own use constitute the final taxable consumer goods.

Article 8 The time of occurrence of consumption tax liability shall, in accordance with the provisions of Article 4 of the Regulations, be divided as follows: (1) Where a taxpayer sells taxable consumer goods, it shall be settled according to different sales methods: 1. If the settlement method of credit sales and installment payment is adopted, it shall be the day of receipt as agreed in the written contract, and if the written contract does not stipulate the date of collection or there is no written contract, it shall be the day on which the taxable consumer goods are issued; 2. If the settlement method of advance receipt is adopted, it shall be the day on which the taxable consumer goods are issued; 3. If the method of collection and acceptance and entrustment of the bank is adopted, it shall be the day on which the taxable consumer goods are issued and the collection procedures are completed; 4. If other settlement methods are adopted, it shall be the day on which the sales money is received or the proof of the sales payment is obtained.

2) If the taxpayer produces taxable consumer goods for his own use, it shall be the day on which he or she transfers them for use. (3) If the taxpayer entrusts the processing of taxable consumer goods, it shall be the day on which the taxpayer picks up the goods. (4) If a taxpayer imports taxable consumer goods, it shall be the day of customs declaration.

Article 10 The conversion standards of the units of measurement for taxable consumer goods that are calculated by the method of quantity and quota are as follows: (1) 1 ton of rice wine 962 liters (2) 1 ton of beer 988 liters (3) gasoline 1 ton 1388 liters (4) diesel 1 ton 1176 liters (5) aviation kerosene 1 ton = 1246 liters (6) naphtha 1 ton = 1385 liters (7) solvent oil 1 ton = 1282 liters (8) lubricating oil 1 ton = 1126 liters (9) fuel oil. The above is the answer given to you by the lawyer, I hope the above will help you solve your problem.